Carol Calabrese

The appellant appealed reassessments for the 2000 to 2003 taxation years.

The Crown moved to quash the appeal because the appellant failed to serve a timely notice of objection.

The Tax Court found that the notice of objection was served 15 years after the deadline and 14 years after the deadline to request an extension of time.

The appeal was quashed.

The appellant appealed his income tax assessments for the 2016 and 2017 taxation years, seeking relief on the basis that his former employer withheld but failed to remit income tax from his pay.

The Crown brought a motion to quash the appeal for lack of jurisdiction.

The Tax Court of Canada quashed the appeal, holding that the failure of an employer to remit withheld taxes is a collection problem under subsection 222(2) of the Income Tax Act, which falls within the exclusive jurisdiction of the Federal Court.

The appellant appealed the Minister's denial of a deduction for spousal support payments made in the 2018 taxation year.

The Minister argued the payments were not made pursuant to a written agreement because the 2011 separation agreement expired in 2014.

The Tax Court of Canada allowed the appeal, finding that the parties' conduct demonstrated they continued to consider themselves bound by the 2011 written agreement, satisfying the statutory requirement.